The fiscal department
This division includes the services that are responsible for the different taxes to which the taxpayers are subject. This taxe base is mainly built on the declarative system. Thus, the tax is most often determined from the elements declared by the taxpayers. The mission of the division is to ensure that taxpayers comply with their reporting obligations within the specified time frame. In the event of failures or discrepancies, services may initiate procedures for control or ex officio taxation.
Cadastre service
This service ensures the continuous monitoring and updating of the cadastral plan, as well as the evaluation of built and unbuilt properties to establish land taxes. The cadastral documentation is therefore made up of all documents and information that enable the identification and assessment of land properties. The service also has a documentary mission, which consists in the issuance of this cadastral documentation, and in particular excerpts from the cadastral plan or property records.
The service establishes the land tax that is addressed to the landowners of properties built or not built , whose calculation is obtained from the cadastral rental value. The nature of the property, its destination and its surface are among the elements selected by the service for the valuation of the cadastral rental value. For this reason, taxpayers must keep this service informed of changes to their properties.
The cadastre and land service is your interlocutor for all your questions or claims regarding the calculation of your land tax, for your cadastral plan extract requests, for your property records and for the communication of forms to update the valuation of your property.
Professionals service
According to article LO 6314-4 of the General Code of Territorial Collectivities, companies whose tax domicile was, within five years before their establishment in Saint-Martin, established in a metropole or an overseas department, may only be considered to have their tax domicile in Saint-Martin after having installed the headquarters of their effective management for at least five years.
In addition, companies that have installed the headquarters of their effective management and which are controlled, directly or indirectly, by natural persons residing in Saint-Martin for at least five years may be considered to have their tax domicile in Saint-Martin.
Companies with a permanent establishment in the territory of Saint-Martin must comply with their tax obligations. Among the taxes due by the companies are corporate taxes, the licence fee and patent contribution, the turnover tax and the tax on insurance agreements.
Companies that are not domiciled in Saint-Martin but are engaged in an activity may also be required to collect and remit the turnover tax on behalf of the collectivity. The professionals service is responsible for the liquidation of corporate tax. Its mission is also to ensure compliance with corporate reporting obligations:
- Declaration of results, which should be addressed to the professionals service of the fiscal department
- The TGCA’s declarations, the licence and patent contribution and the declarations of corporate income tax installment notices, which must be deposited at the tax collection department with the total or partial payment.
The professionals service is the preferred interlocutor of the companies domiciled in Saint-Martin as well as those that carry out operations in Saint-Martin for their tax obligations. This service also supports your claims or requests for corrections.
Individuals service
Section LO 6314-4 of the General Code of Territorial Collectivities has set a five-year time limit for taxpayers from metropole or an overseas department before acquiring tax residency in Saint-Martin. Thus, the first five years spent in the territory of Saint-Martin, these taxpayers are considered non-resident, and are considered for the purposes of the income tax base as having their residence in Guadeloupe.
The purpose of the individuals service is to establish the income tax due by the tax-resident taxpayers of the Collectivity of Saint-Martin and by non-resident tax taxpayers. The tax-resident taxpayers of the Collectivity of Saint-Martin are taxed in Saint-Martin on their global revenues.
Taxpayers deemed to be "non-tax residents" are taxed in Saint-Martin on account of their only revenues coming from the territory. Individuals subject to the aforementioned “5-year rule” must therefore file an income tax return at the national and local levels.
The service is also competent to ensure compliance with the reporting obligations of taxpayers who are subject to income tax and the lease fee.
Retrieve forms, annexes and records to make your declarations.
Contact the fiscal department
This service is at your disposal for all your questions and claims related to your income tax.
Centre des finances publiques (Tax Office).
16, Rue Jean-Jacques Fayel
BP 1084 97061
Saint-Martin CEDEX
Tel: 05 90 29 25 71 - 05 90 87 71 75
The fiscal department receives the public on Monday and Tuesday from 8am to 12pm.
For any questions and claims you can contact us: